Part 8

Charity accounts, reports and returns
CHAPTER 1

Individual accounts

Preservation of statement of accounts or account and statement
134
1
The charity trustees of a charity must preserve—
a
any statement of accounts prepared by them under section 132(1), or
b
any account and statement prepared by them under section 133,
for at least 6 years from the end of the financial year to which any such statement relates or (as the case may be) to which any such account and statement relate.
2
Subsection (3) applies if a charity ceases to exist within the period of 6 years mentioned in subsection (1) as it applies to any statement of accounts or account and statement.
3
The obligation to preserve the statement or account and statement in accordance with subsection (1) must continue to be discharged by the last charity trustees of the charity, unless the Commission consents in writing to the statement or account and statement being destroyed or otherwise disposed of.
Pt. 8 applied (with modifications) (2.1.2013) by The Charitable Incorporated Organisations (Insolvency and Dissolution) Regulations 2012 (S.I. 2012/3013), regs. 1, 41